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Danny Alexander MP: "We have to ask the wealthiest to make a contribution"
The Liberal Democrats would increase taxes on the better-off to raise £8bn and sign up to £16bn spending cuts, Nick Clegg has said.
Setting out his party's financial plans, Mr Clegg said wealthy individuals and big business did not always pay their "fair share".
He vowed to balance the books by 2017-18 - the same date as the Tories.
But while the Tories say they would not raise taxes, Mr Clegg plans a mix of spending cuts and tax rises.
Labour says it will achieve a surplus by 2020, the end of the next Parliament.
'Fair share'In a speech in London, Mr Clegg said his party would raise benefits - excluding pensions and disability payments - by 1% a year.
However, as part of spending cuts, £4bn would be taken from the welfare budget.
A "high value property levy" - formerly called a "mansion tax" - would raise up to £1.5bn, and a crackdown on tax avoidance would be expected to save £6bn.
The deputy prime minister said: "It is incomprehensible to most people that you would try and balance the books without asking for a contribution from the wealthiest people in our country.
"Liberal Democrat plans are for a bigger tax contribution from those who can afford to pay - the wealthiest individuals and big businesses which are not always paying their fair share."
"Our plan means that in the last year of the next Parliament, we will cut £38bn less than the Conservatives. And we will have borrowed £70bn less than Labour."
The plans did not require any increase in the "headline" rates of taxation - income tax, national insurance, VAT and corporation tax, Mr Clegg said.
The Lib Dems are pledging to protect low-and middle-income earners as well as spending on education, the National Health Service and foreign aid.
There would also be an increase in the banking levy and changes to the tax deductibility of interest payments.
Mr Clegg's announcements come after the Institute for Fiscal Studies (IFS) said the worst of the UK's spending cuts was still to come.
Its Green Budget, which looks at options and issues ahead of next month's Budget, says the UK's finances still have "a long way to go".
The IFS has also said voters face a "stark choice" between the parties in May's general election.
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